=SUMPRODUCT(--(A2:A100="S"),--(B2:B100="E"))

so the answer is SP :-)

--

HTH

RP
(remove nothere from the email address if mailing direct)


"JoatNIC" wrote in message
...
I need to count the number of cells in Column A that contain an S, AND the
cells in Column B that contain an E. So, if there are a total of 6 rows,
and 4 contain an S and 3 Contain an E the answer should be 3.

Do I use COUNTIF OR SUMPRODUCT?

What will the formula/function look like?